Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
CENVAT credit - input services - outstanding debtors - not making full payment of the billed amount and retaining with them a part of the amount billed by the service providers as performance guarantee - full credit allowed - AT
CENVAT credit - input services - outstanding debtors - not making full payment of the billed amount and retaining with them a part of the amount billed by the service providers as performance guarantee - full credit allowed - AT
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